scholarly journals The Effect of Budget Planning, Budget Implementation, Procurement of Goods and Services, Competence of Human Resources and Budget Politics on Budget Absorption (Empirical Study on Opd Pelalawan District)

2021 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Sofia Gusmartina ◽  
Nur Azlina ◽  
Julita Julita

<p align="center"><strong>Abstract</strong></p><p><em>This study aims to prove and test the factors that influence budget absorption. The factors tested in this study are budget planning, budget execution, procurement of goods and services, human resource competence and budget politics. The data source used in this research is primary data and data collection is done directly using a questionnaire which is measured using a Likert scale. The population of this study were employees of all offices and regional apparatus organizations in Pelalawan Regency, totaling 27 OPDs. The total sample of this study was 108 respondents with the sampling technique, namely purposive sampling, who were in accordance with the position of the head of the department, the financial technical executive officer and the expenditure treasurer.</em><strong></strong></p>

2019 ◽  
Vol 4 (2) ◽  
pp. 234-240
Author(s):  
Ely Kartikaningdyah ◽  
R. Qinanti Nuzurawan

This research conducted to determine the effect of service tax officials, penalties for late-payments and reporting on the taxpayer compliance non-star hotels. This research was conducted at Dinas Pendapatan Kota Batam. Mechanical determination of sample using a purposive sampling technique with a total sample of 116 taxpayers. The type of data used is primary data. Methods of data collection are done by questionnaire. Data using multiple regression analysis with SPSS V.20.0. These results indicate that the service tax officials, penalties for late-payments and reporting have a positive and significant effect on the taxpayer compliance non-star hotels. The limitations in the study are the lack of understanding of respondents to the statements in the questionnaire and caring attitude and seriousness in answering statements. The study also suggested that Dinas Pendapatan Kota Batam provides socialization with both the taxpayer so they better understand the tax penalties and cause sanctions fines on taxpayers.


2018 ◽  
Vol 16 (4) ◽  
pp. 429-443
Author(s):  
Abdul Rahman Rahim ◽  
Andi Jam’an

Every organization is required to be in a conducive condition in order to produce optimal performance to serve the community. The successfulness of an organization in many activities was based on technological advantages, fund avalaibility, facilities and human capital. It demanded that every organization of the company must improve its competence in terms of human resources. This research was explanatory research with a quantitative approach that aimed to:1) analyze the effect of motivation on organizational commitment;2) analyze the effect of motivation on employees’ performance;3) analyze the effect of organizational commitment on employees’performance;4) analyze the effect of motivation on employees’ performance through organizational commitment. The study was conducted at the Regional Service Office of PT Telkom Kandatel Gorontalo Province with the total sample of 45 people, the sampling technique used was saturated sampling (census). Primary data collected using the questionnaires were then processed and analyzed using Structural Equation Modeling (SEM). The results of the study indicated that:1) motivation had a significant positive effect on organizational commitment;2) motivation did not have a significant effect on employees’ performance;3) organizational commitment had a significant positive effect on employees’ performance;4) motivation had a significant positive effect on employees’ performance through organizational commitment of PT Telkom Kandatel Gorontalo Province employees.


Author(s):  
Aulia Rahim ◽  
Harsya Saputra

Slow back-loaded pattern highlights challenges and raises a specific concern over the quality of state budget (APBN) implementation in West Sumatera Province. This study aims to investigate factors constraining state budget (APBN) absorption in 2017 which directly causes the existence of such a pattern. A set of questionnaires were used to collect primary data. Exploratory Factor Analysis (EFA) was utilized to identify latent variables underlying the scale and SPSS.22 was employed to test questionnaires from 200 working units that involved in this research. The findings explain that six main factors influencing state budget absorption in West Sumatera were a. Goods and Services Procurement, b. Internal Policy Changes, c. Budget Planning, d. Financial Officers, e.Changes on Government Policy and f. Document Verification Process on Budget Execution. This study recommends that working units should prepare for early procurement to expedite the budget absorption.                    Pola slow back-loaded merupakan tantangan terhadap kualitas pelaksanaan APBN di Sumatera Barat. Studi ini bertujuan untuk menginvestigasi faktor-faktor yang mempengaruhi penyerapan APBN di Sumatera Barat pada tahun 2017 yang secara langsung mempengaruhi pola penyerapan yang terjadi. Satu set kuesioner digunakan untuk mendapatkan data primer yang dibutuhkan. Teknik analisis faktor eksploratori digunakan untuk mengidentifikasi variabel laten yang ada dan SPSS 22 digunakan untuk melakukan tes statistik terhadap kuesioner yang diperoleh dari 200 satker yang terlibat di penelitian ini. Hasil penelitian menjelaskan bahwa enam faktor yang berpengaruh terhadap penyerapan APBN di Provinsi Sumatera Barat yaitu a.Faktor Proses Lelang Pengadaan Barang dan Jasa, b.Faktor Perubahan Kebijakan Internal Satuan Kerja dan K/L, c. Faktor Administrasi Perencanaan Anggaran, d.Faktor Pejabat Perbendaharaan, e. Faktor Perubahan Kebijakan Pemerintah dan f. Faktor Proses Verifikasi Dokumen Untuk Pelaksanaan Anggaran. Studi ini salah satunya merekomendasikan percepatan pelaksanaan pengadaan barang dan jasa untuk mempercepat penyerapan anggaran.


Author(s):  
Noordiana Fourqoni Ardianne ◽  
Agung Budi Sulistiyo ◽  
Ahmad Roziq

This study aims to determine the determinants of budget absorption at Jember University. Determinants of budget absorption include planning, budget execution, human resources, procurement of goods and services and coordination with other sectors or agencies. This study uses the positivism paradigm with a quantitative approach to test hypotheses, so the data analysis in this study uses hypothesis testing. The study was conducted at the University of Jember. Sources of data in this study are primary data sources and secondary data. Primary data in this study were obtained from questionnaires disebearkan to BPP Work Units, Planning Staff, and Finance Staff at the Head Office of Jember University. While the secondary data in this study is in the form of Jember University Financial Statements. The research sample was obtained using purposive sampling with a total of 63 people. The results showed that coordination with other sectors or agencies was an aspect that had a positive effect on budget absorption at Jember University.


2018 ◽  
Vol 9 (1) ◽  
pp. 46 ◽  
Author(s):  
Resa Nurlela Anwar ◽  
Aulia Afifah

<p>The internet is growing rapidly with an increasing number of regular users. Many people cannot escape the internet in their daily lives and this affects their consumption patterns. The internet has an important role in supporting the development of e-commerce in conducting online transactions. Many online shopping stores have sprung up making people more often make purchasing decisions on a product, and online shopping alone is considered to be much easier and more effective. The purpose of this study was to determine and analyze the influence of consumer trust and security on buying interest on the Lazada site (Survey of visitors to the Lazada site in East Jakarta). The population in this study is Lazada Site Visitors who reside in East Jakarta during January - June 2018 with a total sample of 100 respondents selected using purposive sampling technique. Primary data collection using questionnaires and secondary data collection using literature study. Testing the hypothesis in this study using multiple linear regression analysis with a significance value of a = 10% (0.10). The results showed that trust and security partially and simultaneously have a significant effect on corporate image. Partially, confidence influences asking for a purchase of 9.3% and security has a significant effect on buying interest of 6.3%. The R Square value obtained through testing the determinant coefficient (R2) is what means that advertising affects the company's image by 15.9% and the rest is influenced by other factors not examined in this study.</p>


2020 ◽  
Vol 22 (1) ◽  
pp. 55-63
Author(s):  
Sri Nawangasari ◽  
Nadea Dwirahma Putri

This study aims to determine the effect of e-service quality and e-trust on customer satisfaction of BNI Mobile banking users through the image of the bank as an intervening variable. Data used in this study are primary data, data collection through questionnaires with a total sample of 185 respondents who are "BNI Mobile banking" customers use a purposive sampling technique. Analysis of the data used is descriptive analysis and path analysis. The results showed that: The e-service quality variable directly affected the customer satisfaction variable; The e-trust variable directly influences the customer satisfaction variable; e-service quality variables affect the image of the bank, e-trust variables affect the image of the bank, and the image of the bank affect customer satisfaction. Thus, BNI Bank should continue to improve service quality and trust in the Bank so that customers feel satisfied so that the bank's reputation is better.


2019 ◽  
Vol 2 (2) ◽  
pp. 67-75
Author(s):  
Mona Mokodompit ◽  
Hustianto Sudarwadi ◽  
Shenyta Denofi Kurniawati

The study aims to determinen: (1) the influence of the use of information technology on the timeliness of local government financial reporting, (2) human resources on the timeliness of local government financial reporting. This type of research is quantitative research. The population in this study is the number of staff of regional (OPD) in Manokwari regency totaling 1.925 which are devided into 27 OPD. The sampling technique wed 331 random sampling and individuals using the slovin formula. This type of research data is primary data, this study use data collection techniques by distributing questionnaires to respondent, while the primary data source in this study is obtained from respondents’ answer to the questionnaires distributed to respondents’ namely employes OPD. The result of the study conclude that: the use of information technology and human resources has a significant positive effect on the timeliness of local government financial reporting.


Jurnal Niara ◽  
2017 ◽  
Vol 10 (1) ◽  
pp. 1-5
Author(s):  
Elly Nielwaty ◽  
Prihati Prihati ◽  
Sulaiman Zuhdi

This study aims to determine and analyze the influence of supervision on the performance of employees of industry and trade sub division of supervision of goods and services Riau Province and its inhibiting factors. The type of research used is survey research,primary data source is all employees of Industry and Trade Sub Division of Supervision of goods and services Riau Province amounting to 85 people.Sampling technique by probability with census / saturated sampling technique is the sample taken based on the total population.Data analysis is done descriptively quantitative.The result of the research shows that supervision has positive and significant effect on employee performance with coefficient of determination (r2) value is 0,932,Meaning that 93.2% of employee performance is influenced by supervision.The inhibiting factor in supervision is that the leadership has not conducted regular and structured supervision.In addition there are difficulties in the supervision of goods and services in circulation because many new products and not in accordance with the standards.


Author(s):  
Safriansah Safriansah ◽  
Nizwan Zukhri ◽  
Andriyansah Andriyansah

Budget absorption is one indicator in measuring the performance of the state revenue and expenditure budget. Most of the budget realization occurred in the fourth quarter. The absorption of the budget, especially expenditure on goods and services, has a significant effect in driving economic growth. The research objective was to analyze the effect of budget planning, budget execution, government internal control systems on budget absorption, financial performance at the "Forest Area Consolidation Hall in Sumatra Region with budget absorption as a mediating relationship. This research uses descriptive quantitative method. The number of samples in this study were 215 respondents. The sampling technique in this research is saturated sampling. The research results show that there is an effect of budget planning, budget execution and government internal control systems on budget absorption at the Forest Area Consolidation Center in Sumatra Region. In addition, budget absorption also affects financial performance at the Forest Area Consolidation Center in Sumatra Region. Budget Absorption Mediates the Relationship between Budget Planning and Financial Performance at the Forest Area Consolidation Center in Sumatra Region. Absorption of Budget Mediates the Relationship between Budget Implementation and Financial Performance at the Forest Area Consolidation Center in Sumatra Region. Absorption of Budget Mediates the Relationship between the Government's Internal Control System and Financial Performance at the Forest Area Consolidation Center in Sumatra Region. 


2020 ◽  
Author(s):  
Andria Pragholapati

Work motivation is an influential condition for arousing, directing, and maintaining behavior related to the work environment including nurse work motivation. The purpose of this study was to edit the Nurses' Work Motivation in the Inpatient Room of Majalaya Regional Hospital. This type of research uses analytic survey methods. The sampling method uses a total sampling technique with a total sample of 55 nurses in 6 inpatients. Data collection techniques using a work motivation questionnaire. The analysis used is univariate. The results of the study 28 people (50.9%) have high work motivation. The conclusion of the results of this study some nurses have work motivation of nurses in the inpatient room of Majalaya Regional Hospital. Based on the results of the study are expected to require motivation support to increase work motivation of nurses.


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